Which of the following accounts would most likely vary directly with the level of a firm's sales? Discuss each briefly.

	Yes	No		Yes	No
Cash	____	____	Notes payable	____	____
Marketable securities	____	____	Plant and equipment	____	____
Accounts payable	____	____	Inventories	____	____

Is cash likely to vary directly with the level of a firm's sales?(Select the best choice below.)